Relevant bibliographies by topics / Principles of tax control

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Principles of tax control'

Author: Grafiati
Published: 5 June 2025
Last updated: 1 August 2025

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Journal articles on the topic "Principles of tax control"

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AL_Rehami, Dr Saad, Dr Rafah Karbal, and Hussain Jebur Hamood. "Public Opinion Control on Imposition of Environmental Tax." Migration Letters 21, S1 (2023): 317–23. http://dx.doi.org/10.59670/ml.v21is1.6058.

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Given the superiority of constitutional rules over other legal rules, it is necessary to have legal means that guarantee respect for the sublime legal rules by the public authorities in the state, especially the legislative authority - as it represents the public that elected it - to prevent their violation, or abuse in using its power. However, these legal guarantees are not sufficient to ensure the application of the rules, and jurists agree that public opinion control or public control is the best guarantee for defending constitutional principles because constitutional principles and rules
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ПУХАЛЬСЬКИЙ, Вадим. "ПРАКТИЧНЕ ЗАСТОСУВАННЯ ПРИНЦИПІВ ПОДАТКОВОГО ЗАКОНОДАВСТВА У ПОДАТКОВОМУ КОНТРОЛІ". Herald of Khmelnytskyi National University. Economic sciences 342, № 3(2) (2025): 78–82. https://doi.org/10.31891/2307-5740-2025-342-3(2)-12.

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The study is devoted to the disclosure of the principles of tax legislation and their role in the tax system and tax control in Ukraine. The principles of tax legislation enshrined in the TCU are not only the basis for the basic principles of taxation (establishment of taxes, their main elements, as well as amendments to certain elements of tax), tax legislation (content and focus of legal regulation of tax relations) in general, but also tax legislation in the field of tax control, in particular. The main purpose of the principles of tax legislation is to ensure a fair tax system in our count
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Aganina, R. N., and N. G. Apresova. "Principles of regulation of business activities in modern conditions." Courier of Kutafin Moscow State Law University (MSAL)) 1, no. 8 (2024): 16–25. http://dx.doi.org/10.17803/2311-5998.2024.120.8.016-025.

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The article examines and analyzes the basic principles of regulation of business activities. The characteristics of such principles as the principle of social justice, the principle of state control (supervision) and municipal control, the principle of stimulating conscientious compliance with mandatory requirements, the principle of mutual assistance and protection of interests, the principles of tax regulation of business activities are given. Attention is drawn to the need to transform the approach to maintaining fairness and balance of these principles.
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Tsarbaeva, Albina Bulatovna. "ORGANIZATION OF TAX CONTROL IN THE RUSSIAN FEDERATION." Globus: economy sciences 7, no. 4(44) (2021): 5–6. http://dx.doi.org/10.52013/2713-3052-44-4-2.

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The article discusses the principles of building a tax system, the content of tax policy, characterizes taxation in modern Russia. As well as the forms of tax control in the Russian Federation and tax evasion. Topical issues of rule-making activity in this area are analyzed.
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Zhuk, Olha. "Tax Control in the System of Taxes Administration." Journal of Vasyl Stefanyk Precarpathian National University 5, no. 3-4 (2017): 57–61. http://dx.doi.org/10.15330/jpnu.5.3-4.57-61.

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The article deals with the features of tax control in the system of tax administration. The main stages and peculiarities of implementation of tax control are highlighted on each of them. The principles and functions of tax control which will ensure the efficiency and effectiveness of this process are determined. The main forms and peculiarities of tax control are described
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Musagaliev, Ajiniyaz Jumagulovich, Muxammadi Ibragimovich Almardanov, Demirkaya Harun, and Rafael Ciloci. "Procedure for Implementing Tax Control in Tax Risk Management and Tax Audits." Partners Universal International Innovation Journal (PUIIJ) 02, no. 01 (2024): 76–83. https://doi.org/10.5281/zenodo.10643514.

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In this scientific article, in the reform of the tax administration in the Republic of Uzbekistan, on the further improvement of the activities of the state tax service bodies and the formation of a "digital economy" with high system efficiency and development, as well as on the acceleration of the implementation of universally recognized international norms and standards in the field of tax control into the national legislation the essence of the issues is clarified and the procedural rules of these processes are explained.
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Sophio Paliani, Sophio Paliani. "Tax Control." Economics 105, no. 6-8 (2022): 49–59. http://dx.doi.org/10.36962/ecs/105/6-8/2022-49.

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The subject of tax control is the tax authorities and the taxpayer. One of the peculiarities of tax control is that it must be highly organized, which is the basis for maximally summarizing SR 80 information on taxable transactions. Achieving this governance goal obliges the tax system to develop modern legal standards for the entire set of administration methodology, technical means, staff skills and other measures. Based on the principle of constitutional rank of equality of citizens before the law and the administrative body, the rule of law must be clearly defined, clear and unambiguous. T
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Titarchuk, Mykhailo I. "Institutional Principles of the Government Tax Policy." Business Inform 11, no. 538 (2022): 210–15. http://dx.doi.org/10.32983/2222-4459-2022-11-210-215.

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The purpose of the article is to disclose and deepen the institutional foundations of the government tax policy, taking into account the challenges of the special period. The article defines the basic principles and criteria for the formation of government tax policy. The expediency of taking into account retrospective foreign experience in the development and implementation of domestic tax policy is substantiated. The main tax trends in foreign countries are identified – the development of tax administration in the context of digitalization of the economy; development of a system of tax monit
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Kraievskyi, Volodymyr, and Oleksandr Muravskyi. "TAX COMPLIANCE CONTROL AND AUDIT OF TRANSFER PRICING TRANSACTIONS." Економіка розвитку систем 6, no. 1 (2024): 37–45. http://dx.doi.org/10.32782/2707-8019/2024-1-5.

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The article presents the authors' vision of the features and mechanism of tax compliance control and audit in the management of transfer pricing operations. Effective interaction between business entities and tax authorities in the process of controlling and auditing transfer pricing transactions should be based on the principles of compliance with the help of two tools – assessment of the quality of transfer pricing policy and internal control system (as a result of interaction of internal and external control systems) and assessment of the quality and effectiveness of internal audit of trans
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Maslov, K. V. "Tax risk management in the public control in order to ensure the tax security of the state." Law Enforcement Review 9, no. 1 (2025): 34–43. https://doi.org/10.52468/2542-1514.2025.9(1).34-43.

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The subject. The norms of Russian legislation governing risk management systems in the implementation of various types of public control.The purpose of the study is to confirm or refute the hypothesis that different types of public controls affect the tax security of the state, and tax risk management systems should be coordinated in their implementation.Methodology. The author uses methods of system analysis of scientific papers devoted to the various types of public control. Formal logical and legal interpretation of Russian regulatory legal acts is used also.The main results. The impact of
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Dissertations / Theses on the topic "Principles of tax control"

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Carendi, Isabel, and Maria Lilliestierna. "Associated Enterprises : What is the meaning of “participation in control”?" Thesis, Jönköping University, JIBS, Commercial Law, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-550.

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<p>När relaterade bolag belägna i olika länder säljer varor och tjänster sinsemellan kan det av olika anledningar ske till ett pris som avviker från det marknadsmässiga. Det kan bero på skatteplanering, men också på diverse andra omständigheter. För att kunna fastställa vilket som är rätt marknadspris och därigenom kunna ta ut rätt skatt är de flesta länder bundna av dubbelbeskattningsavtal, som vanligtvis är utformade efter OECD: s modellavtal. I artikel 9 i detta modellavtal finns regler om internprissättning och där definieras ”Armlängdsprinci-pen”, som säger att prissättningen ska följa de
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Romano, Carlo. "Advance tax rulings and principles of law : towards a european tax rulings system? /." Amsterdam : IBFD, 2002. http://www.gbv.de/dms/spk/sbb/recht/toc/35816916X.pdf.

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Romano, Carlo Alberto. "Advance tax rulings and principles of law : towards a European tax rulings system? /." Amsterdam : IBFD, 2002. http://bibpurl.oclc.org/web/31193.

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Ozga, Deborah Ann. "The principles of nuclear control." Thesis, University of Southampton, 2001. https://eprints.soton.ac.uk/43760/.

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This thesis develops the principles of nuclear control which are derived from control models initially developed in the 1940s, namely, The Acheson-Lilienthal Report, and the Baruch Plan. Authors of these works aspired to create a grand disarmament scheme establishing an international authority to manage nuclear energy and to prevent states from diverting nuclear energy production to nuclear weapon development. They identified principles, which they believed needed to be incorporated in any nuclear control plan, if the plan was to be effective in promoting international security and stability.
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Petersen, Hans-Georg. "Income taxation and the choice of the tax rate schedule : sacrifice principles and "just" tax rates." Universität Potsdam, 2011. http://opus.kobv.de/ubp/volltexte/2011/5392/.

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In the history of economic thoughts the problem of a "just" tax rate structure has played an important role. The paper reconsiders the discussions of the last two centuries and sheds additional light on the concrete tax schedules using the more recent methods of tax theory. Even if the substitution effects which play an important role in the theory of optimal taxation are neglected, the slope in the diminishing marginal utility of income causes tax rate structures reaching from accelerated progression to delayed regression. Interestingly the principle of equal relative sacrifice combined with
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Karminska-Bielobrova, Marina. "Ways to improve tax control." Thesis, Європейський університет, 2010. http://repository.kpi.kharkov.ua/handle/KhPI-Press/36801.

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Trögnerová, Martina. "Metodika stanovení transferové ceny mezi sdruženými podniky." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241599.

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Master thesis deals with the issue of international taxation of transfer prices between related parties. Diploma thesis defines the basic theoretical concepts of transfer pricing with a focus on international and domestic law. The analytical part of the thesis is devoted to the analysis of the case law, the subject of which is transfer pricing. The practical part is based on acquired knowledge to elaborate a methodological tool to transfer pricing. The present findings are applied to a model example.
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Schaad, Andreas. "A framework for organisational control principles." Thesis, University of York, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.399250.

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Niittymäki, Jarkko. "Fuzzy traffic signal control principles and applications /." Espoo, Finland : Helsinki University of Technology, 2002. http://lib.hut.fi/Diss/2002/isbn9512257017/isbn9512257017.pdf.

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Dissertation for the degree of Doctor of Science in Technology--Helsinki University of Technology, Espoo, 2002.<br>"ISSN 0781-5816." Includes bibliographical references (p. 65-71). Available online as a PDF file via the World Wide Web.
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Sabri, Yasmine. "Mail-Returns Process Optimization Using Lean Thinking Principles at The Swedish Tax Agency." Thesis, KTH, Industriell produktion, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-98792.

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Lean Thinking has been widely implemented in various industries in the production context. Lately a number of companies in the service sector have developed lean systems within their organisations to improve efficiency, productivity, and quality of their services. In our study we are putting forward an approach for operational excellence using Lean Thinking principals in the public service context. The study was performed at the Swedish Tax Agency and the main process examined was mail-returns handling process, the main goal was to improve business process by eliminating non value adding activ
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Books on the topic "Principles of tax control"

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H, Tietenberg Thomas, ed. Emissions trading: Principles and practice. 2nd ed. Resources for the Future, 2006.

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Boltinova, Ol'ga, Lana Arzumanova, Irina Lagkueva, et al. Tax control. Tax audits. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1831635.

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The manual discusses one of the main institutions of tax law — tax control. The stages of the formation and development of tax control in Russia, its types, forms and methods are disclosed, tax audits, which are a comprehensive form of tax control, are covered in detail, and material on the regulation of tax control in a number of foreign countries is provided.&#x0D; The publication is addressed to undergraduates studying in the direction of training 40.04.01 "Jurisprudence", studying the formation and development of tax control, as well as graduate students and teachers of legal and economic
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Slavkov, Biser Ĭordanov. Tax control. UNWE Publishing Complex, 2012.

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Ida, Chen, and Jacobs Mavis, eds. Canadian tax principles. Prentice-Hall Canada, 2000.

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Williams, David W. Principles of tax law. 3rd ed. Sweet & Maxwell, 1996.

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Dimaampao, Japar B. Tax principles and remedies. Published & distributed by Rex Book Store, 2002.

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Dimaampao, Japar B. Tax principles and remedies. Published & distributed by Rex Book Store, 2015.

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A, Chambers, and Institute of Internal Auditors-United Kingdom., eds. Principles of control. Institute of Internal Auditors-United Kingdom, 1995.

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Ida, Chen, ed. Byrd & Chen's Canadian tax principles. 2nd ed. Pearson, 2014.

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Geoffrey, Morse, ed. Davies principles of tax law. 6th ed. Sweet & Maxwell, 2008.

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Book chapters on the topic "Principles of tax control"

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McGill, Ross. "Principles." In Investment Withholding Tax. Palgrave Macmillan UK, 2009. http://dx.doi.org/10.1057/9780230246850_1.

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McGill, Ross K. "Principles." In Cross-Border Investment Withholding Tax. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-32785-8_2.

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McGill, Ross. "Principles of FATCA." In US Withholding Tax. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-23085-2_11.

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McGill, Ross K. "Principles of FATCA." In US Withholding Tax. Palgrave Macmillan UK, 2013. http://dx.doi.org/10.1057/9781137317308_10.

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Fisher, Ronald C. "Principles of tax analysis." In State and Local Public Finance, 5th ed. Routledge, 2022. http://dx.doi.org/10.4324/9781003030645-15.

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McGill, Ross. "Control and Oversight." In US Withholding Tax. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-23085-2_6.

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McGill, Ross K. "Control and Oversight." In US Withholding Tax. Palgrave Macmillan UK, 2013. http://dx.doi.org/10.1057/9781137317308_6.

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McGill, Ross K. "Principles of Code Chapter 3." In US Withholding Tax. Palgrave Macmillan UK, 2013. http://dx.doi.org/10.1057/9781137317308_1.

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McGill, Ross. "Principles of IRC Code Chapter 3." In US Withholding Tax. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-23085-2_1.

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Goodwin, Neva, Jonathan M. Harris, Julie A. Nelson, Pratistha Joshi Rajkarnikar, Brian Roach, and Mariano Torras. "Taxes and Tax Policy." In Principles of Economics in Context. Routledge, 2019. http://dx.doi.org/10.4324/9780429438752-13.

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Conference papers on the topic "Principles of tax control"

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Prasad, Rajesh, and Ajisola Ayotola Segun. "Forecasting Tax Revenue with Machine Learning and Granger Causality." In 2025 International Conference on Intelligent Control, Computing and Communications (IC3). IEEE, 2025. https://doi.org/10.1109/ic363308.2025.10956548.

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Çelik, Sabahat Binnur. "The Limits of State Intervention in Economy by Taxation in Turkey." In International Conference on Eurasian Economies. Eurasian Economists Association, 2015. http://dx.doi.org/10.36880/c06.01314.

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People, mostly and directly affected from the state's decision about taxation. State, in order to realize public services, while using its taxation authority depending to its power of sovereignty, intervenes in the economy in different ways. While using taxation authority, state is subject to various limitations. The most important limitation about taxation is the necessity of obeying the laws. &#x0D; The basic principles about taxation are indicated on the Universal Declaration of Human Rights and Constitutions. Nowadays, nearly in every country, advanced tax payer rights, public pressure and
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Cerbari, Daniela. "Features organizing records in the UK." In Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.55.

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The United Kingdom is the country where accounting is based on features such as simplicity and freedom of professional judgment. This assignment presents what are the features of british accounting is based on insignificant state participation in the accounting regulation, the orientation of financial information towards the needs of large anonymous companies, the regulation and evolution of accounting principles through the effort of a strong liberal profession, the need to fulfill the Accounts Control missions, public relations in the services provided by audit firms. The British industrial
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"RESEARCHING THE OPERATING PRINCIPLES OF PLATFORMS USED FOR AUTOMATIC CONTROL OF PROCESSES IN EMBEDDED SYSTEMS." In OLIY TA`LIMNI RAQAMLI TRANFORMASIYASI: TADQIQOTLAR, MUAMMOLAR VA YECHIMLAR. TUIT, 2025. https://doi.org/10.63508/2025digtedu100.

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Volot, O. I., and D. O. Brekhunova. "Principles of tax legislation and their systematicity." In Accounting, taxation, analysis and audit: current state, problems and prospects for development. Chernihiv Polytechnic National University, 2020. http://dx.doi.org/10.25140/978-617-7571-98-7-2020-77-78.

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Bocharova, Darya Dmitrievna, and Albina Aleksandrovna Petrogradskaya. "TAX CONTROL AND TAX LIABILITY." In РОССИЙСКАЯ НАУКА: АКТУАЛЬНЫЕ ИССЛЕДОВАНИЯ И РАЗРАБОТКИ. Самарский государственный экономический университет, 2021. http://dx.doi.org/10.46554/russian.science-2021.09-2-231/234.

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Kupershtein, Leonid M., Mykhailo D. Krentsin, and Andrii V. Prytula. "Use of peer-to-peer networks for secured communication." In 16th IC Measurement and Control in Complex Systems. VNTU, 2022. http://dx.doi.org/10.31649/mccs2022.20.

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Peculiarities of the applied application of peering networks are considered (every node is equal; it can be both a client and a server). Mathematically, a decentralized network can be represented as a graph. The reasons for the emergence of peering networks are analyzed (low load on the client processor, the need to provide access to data and joint work on data). The classification of P2P networks according to three characteristics (functions, degree of centralization and method of connection) is also considered. The relevance and perspective of their application for personal communication, es
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Hasibuan, Lisa Andayani, and Milla Sepliana Setyowati. "Sunset Policy in Local Tax (Vehicle Tax) Reviewed from Equity Principles and Its Impact on Tax Payers Compliance." In 2nd Social and Humaniora Research Symposium (SoRes 2019). Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.200225.013.

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Mikhaleva, O. L. "Tax Monitoring: Digitalization Of Tax Control." In Global Challenges and Prospects of The Modern Economic Development. European Publisher, 2021. http://dx.doi.org/10.15405/epsbs.2021.04.02.123.

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Batashev, R. V., and A. N. Bisultanov. "Development of tax administration principles in the modern conditions." In I INTERNATIONAL CONFERENCE ASE-I - 2021: APPLIED SCIENCE AND ENGINEERING: ASE-I - 2021. AIP Publishing, 2021. http://dx.doi.org/10.1063/5.0076206.

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Reports on the topic "Principles of tax control"

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Adam, Stuart. Principles of tax design. The IFS, 2018. http://dx.doi.org/10.1920/ps.ifs.2024.0132.

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Floyd, S. Congestion Control Principles. RFC Editor, 2000. http://dx.doi.org/10.17487/rfc2914.

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Razin, Assaf, Efraim Sadka, and Chi-Wa Yuen. Tax Principles and Capital Inflows: Is It Efficient to Tax Nonresident Income? National Bureau of Economic Research, 1996. http://dx.doi.org/10.3386/w5513.

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Adam, Stuart. Childcare in the tax and benefit system: first principles. The IFS, 2018. http://dx.doi.org/10.1920/ps.ifs.2024.0123.

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Adam, Stuart, Paul Johnson, and James Browne. Will local control of council tax benefits work? The IFS, 2013. http://dx.doi.org/10.1920/re.ifs.2024.0660.

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Novikov, Oleg Victorovich. ON TAX CONTROL MEASURES TO COUNTERACT ILLEGAL FINANCIAL TRANSACTIONS. DOI CODE, 2024. http://dx.doi.org/10.18411/doicode-2024.287.

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Shackelford, Douglas, Joel Slemrod, and James Sallee. A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior. National Bureau of Economic Research, 2007. http://dx.doi.org/10.3386/w12873.

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Fullerton, Don, and Sarah West. Tax and Subsidy Combinations for the Control of Car Pollution. National Bureau of Economic Research, 2000. http://dx.doi.org/10.3386/w7774.

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Fowler, Kimberly M., Supriya Goel, and Jordan W. Henderson. Boise Air Traffic Control Tower: High Performance and sustainable Building Guiding Principles Technical Assistance. Office of Scientific and Technical Information (OSTI), 2013. http://dx.doi.org/10.2172/1177363.

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Hendrickson, S. Material protection control & accounting (mpc&a) tax issues and history. Office of Scientific and Technical Information (OSTI), 1999. http://dx.doi.org/10.2172/15001991.

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